The rates used by the IMF to pay interest and levy charges for each financial quarter are shown here.

The SDR interest rate, calculated every week, is the primary rate from which other rates are derived. This rate is used to pay interest and levy charges on SDR holdings and SDR allocations, respectively.

The basic rate of remuneration is equal to the SDR interest rate. The basic rate of charge is equal to the SDR interest rate, plus a fixed margin that is set annually by the IMF Executive Board. Both rates are further adjusted under the burden sharing mechanism for the financial consequences of protracted arrears.

Members' remunerated reserve tranche positions are paid interest (remuneration) at the adjusted rate of remuneration. Charges on members' outstanding use of IMF credit are levied at the adjusted rate of charge.

1/ The rate of remuneration is the same as the SDR interest rate. For FY 2014 (May 1, 2013 - April 30, 2014), the rate of charge is equal to the SDR interest rate plus 100 basis points.

2/ The rate of remuneration and the rate of charge are further adjusted for the financial consequences of protracted arrears under the burden sharing mechanism. The adjustments for the current quarter are estimates only and are finalized after the end of the financial quarter (July 31, October 31, January 31 and April 30). The burden sharing adjustments are rounded to two decimal places and any rounding differences are carried forward into future quarters. For the quarter ended January 31, 2014, the cumulative burden sharing adjustments carried forward were not sufficient to cover unpaid charges subject to burden sharing, and thus result in an adjustment for the quarter.